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The tasks in a WBS must be developed as a sequential list of steps.
Break-even Sales
The amount of revenue from sales that exactly covers the fixed and variable costs of producing and selling a product, with no profit or loss.
Pretax Net Income
The amount of money a company has earned before taxes are deducted.
Fixed Costs
Expenses that do not fluctuate with the volume of production or sales, such as rent, salaries, and insurance.
Variable Costs
Costs that fluctuate in direct proportion to changes in levels of production or sales activity within a business.
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